Derek McInnes poured scorn on Craig Levein's claim that "big decisions" contributed to his Hearts side's 2-0 defeat at Aberdeen, saying losing managers "moan about this and that".
Levein felt Hearts were denied two penalties and labelled Aberdeen's own spot kick "dubious".
The visitors' Demetri Mitchell was also sent off in the 2-0 defeat.
"I don't know what he's talking about. The better team won," said McInnes on Hearts' penalty claims.
"Hearts will always think they should get penalties. The referee had a good game. The only thing I would question potentially - and I haven't seen it again - was if Naismith's yellow should have been a red."
Levein claimed Peter Haring was "barged" as he attempted a header, then suggested Steven Naismith was "hauled to the ground" in front of referee John Beaton.
Neither were awarded, and Sam Cosgrove scored twice as Aberdeen moved into second in the Scottish Premiership, a rise of five places in just 11 days.
The Pittodrie side have now won eight of their last 10 matches and sit three points adrift of leaders Celtic.
Levein has been critical of a number of refereeing decisions that have gone against Hearts this season, and he felt his side should have left Pittodrie with at least a point.
"It's frustrating," said Levein. "I do honestly think there was nothing in the game and I feel a bit aggrieved.
"It's been an error, but it's happened on a number of occasions. Again I'm the one who points out what I call facts, but ends up being subject to some sort of hearing from the SFA, so I have to be careful.
"But I've got no doubt it's a finely-balanced match and the big decisions are what decided it."